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TOM Group Limited Annual Report 2021

Mar 10, 2022

50566_rns_2022-03-10_4d1850d2-9845-4db2-9ed3-091b7495a2c8.pdf

Annual Report

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Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement.

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(Stock Code: 2383)

FINAL RESULTS FOR THE YEAR ENDED 31 DECEMBER 2021

CHAIRMAN’S STATEMENT

In 2021, TOM Group continued to focus on high growth potential sectors such as e-commerce/new retail, fintech and advanced data analytics. Despite continuing sporadic disruptions caused by the COVID-19 pandemic, the Group’s consolidated revenue increased by 2.5% to HK$889 million. Gross revenues from Technology Platform and Investments and Media businesses amounted to HK$56 million and HK$835 million respectively. Loss before net finance costs and taxation and loss attributable to shareholders were HK$37 million and HK$114 million respectively.

Ule, a joint operation with China Post which focuses on providing e-commerce/new retail services in rural areas of Mainland China, continued the development of rural New Retail and associated B2B business with focus on supply chain innovation during the year. Ule recorded a B2B GMV of RMB6.7 billion for the year, represented an increase of 11.4% compared to RMB6.0 billion in last year. Ule entered into a subscription agreement with China Post HK on 1 November 2021. Upon completion of the subscription transaction Ule will issue new shares to China Post HK to strengthen Ule’s capital base and scale up Ule’s operations.

1

Pixnet, the Group’s Social Network business, remains to be the largest social and networking website in Taiwan according to Alexa. However, with the COVID-19 pandemic such advertising spending plummeted and consumer activities slowed down during the year. Gross revenue of Pixnet was HK$43 million and segment loss was HK$3 million for the year.

The Publishing Group maintained its market leader position in Taiwan and recorded gross revenue of HK$812 million, representing an increase of 5.1% compared to last year. Segment profit from the Publishing Group increased 24.9% to HK$77 million in this year, showing resilience to the COVID-19 operating environment and results of its digital transformation. Looking forward, the uncertainties of pandemic still exist and the media and publishing market in Taiwan remains challenging. The Group will remain focused on operational efficiency while accelerating the development of digital offerings and pursuing revenue stream diversification to tap into post pandemic growth opportunities.

The Group made steady progress in exiting non-performing Outdoor Media advertising businesses. Gross revenue of Outdoor Media business was HK$5 million and its segment loss was HK$2 million this year.

I would like to take this opportunity to thank our shareholders, business partners, and all our colleagues for their continued support to the Group.

Frank John Sixt Chairman

Hong Kong, 10 March 2022

2

MANAGEMENT’S DISCUSSION AND ANALYSIS FINANCIAL HIGHLIGHTS

MANAGEMENT’S DISCUSSION AND ANALYSIS
FINANCIAL HIGHLIGHTS
For the year ended
31 December
2021 2020
HK$’000 HK$’000
Consolidated revenue 889,370 867,970
Loss(1)before goodwill impairment, provision for
impairment in amounts due from associated
companies and provision for impairment in
investments accounted for using the equity method (37,402) (55,824)
Goodwill impairment(2) (46,333)
Provision for impairment in amounts due from
associated companies (95,080)
Provision for impairment in investments accounted
for using the equity method (874,444)
Loss before net finance costs and taxation (37,402) (1,071,681)
Loss attributable to equity holders of the Company (114,106) (1,063,933)
Loss per share (HK cents) (2.88) (26.88)
Net liabilities (1,010,566) (916,161)
  • (1) Being loss before net finance costs and taxation (including share of results of investments accounted for using the equity method)

  • (2) Goodwill impairment of HK$46,333,000 in 2020 was related to e-commerce operation under E-Commerce Group

3

BUSINESS REVIEW

In 2021, the unprecedented challenges brought by the COVID-19 crisis and the emergence of new variants continued to disrupt economic activity in the Greater China region. The sudden outbreak of the pandemic in May took a toll on many local business sectors in Taiwan. During the review period, TOM Group’s publishing and advertising businesses demonstrated strong resilience to these challenges and has accelerated initiatives to expand its digital segments and grow new revenue streams to capture opportunities arising from the market shift caused by the pandemic. During the review period, the group’s Media Business recorded a 3.6% increase in gross revenue to HK$835 million with operating segment profit increasing by 23.7% to HK$74 million. Gross revenue from the Group’s Technology Platform and Investments was HK$56 million and segment profit was HK$ 6 million. In-line with an overall strategy to focus on investing in high-growth and technology-centric sectors, TOM Group aims to further review and rebalance its investment portfolio in order to maximise value for shareholders.

Media Business

In May 2021, a major outbreak of COVID-19 hit Taiwan, resulting in negative repercussions on many business operations and the Taiwan economy as a whole. Against the backdrop of confinement measures and associated constraints under the cloud of the pandemic, advertisers cut back on advertising expenditure and promotion budgets. The Group’s media and publishing arm in Taiwan, Cite, accelerated its efforts in digital business development to cater for the increase in the online needs of its advertisers, users and readers during and post pandemic. Business Weekly, the Group’s flagship knowledge platform, has launched digital initiatives that facilitated knowledge sharing and interactive learning serving both B2B and B2C communities. In December 2021, the inaugural launch of “Knowledge Red Packet” by Business Weekly marked a significant milestone for the Group’s efforts to rollout digital offerings targeted at its readers. The product created dynamic and engaging marketing, as well as advertising opportunities for brand owners. During the review period, the Publishing Group delivered solid growth despite COVID-19 headwinds and recorded a 5.1% increase in gross revenue to HK$812 million with segment profit increased by 24.9% to HK$77 million.

Meanwhile, the Group’s traditional advertising business in Mainland China was disrupted by scattered outbreaks of COVID-19 cases in several provinces. During the review period, the Advertising Group recorded a gross revenue of HK$23 million with segment loss of HK$3 million. The Group continues to seek exit from certain non-performing outdoor media businesses.

4

Technology Platforms and Investments

Pixnet, the Group’s Social Networking technology platform, is the largest community website in Taiwan focusing on food, lifestyle and travel, which have been among the worst-hit sectors throughout the period of the pandemic. The plummeting demand for advertising among brand owners severely affected Pixnet’s revenue during the reporting period. Gross revenue decreased by 11.8% to HK$43 million and segment loss was HK$ 3 million. As the Government of Taiwan started to implement several stimulus programs including voucher incentives to boost the economy during the second half of the year, Pixnet is well poised to regain its growth momentum riding on its technology platform to generate new revenue streams. In October 2021, Pixnet launched “Coco” ( in Chinese “ 叩叩 ” meaning knock knock), a big data-enabled and mobile-first O2O marketing platform connecting retailers, brand owners, bloggers and consumers, and creating a digital ecosystem to address their respective needs.

Ule is the Group’s e-commerce joint operation with China Post. During the review period, Ule recorded a B2B GMV of RMB6.7 billion, represented an increase of 11.4% when compared to last year’s figures of RMB6.0 billion. Ule entered into a subscription agreement with China Post HK on 1 November 2021. Upon completion of the subscription transaction Ule will issue new shares to China Post HK to strengthen Ule’s capital base and scale up Ule’s operations.

TOM Group invested in WeLab, a leading Asian fintech company in 2014. WeLab provides market-leading digital consumer finance solutions across 3 markets, WeLend in Hong Kong, WeLab Digital in Mainland China and Maucash in Indonesia, as well as one of Asia’s first licensed digital banks, WeLab Bank. To date, WeLab serves around 52 million users, facilitated and originated around US$10 billion of loans to its customers. During 2021, WeLab’s digital consumer finance business achieved record-high growth in loan disbursement volume. WeLab Bank has become one of the leading digital banks in Hong Kong within its first year of operation, due to its innovative and award-winning products. WeLab also established a first-in-Asia partnership with Apple, offering an exclusive “Subscribe+ for Apple Products” subscription program in Hong Kong. In December 2021, WeLab announced that it led a consortium to acquire Bank Jasa Jakarta in Indonesia, with plans to launch its 2nd digital bank in Asia. As at 31 December 2021, TOM Group owns 7.88% in WeLab on an issued basis.

In March 2020, TOM Group invested in MioTech. MioTech leverages artificial intelligence and big data technologies to tackle sustainability and social responsibility challenges facing financial institutions, corporations, and individuals, such as climate change, carbon emission reduction and corporate governance. Its comprehensive coverage of ESG data helps financial institutions make responsible decisions with respect to green finance and investing. Its software helps corporations manage ESG reporting, improve energy efficiency, as well as track and reduce carbon emissions. Its app builds green-conscious communities and promotes low-carbon lifestyles among individuals. MioTech has offices in Hong Kong, Shanghai, Beijing, and Singapore. Its world-renowned investors include ZhenFund, Moody‘s, HSBC, Guotai Junan International, GIC, and J.P. Morgan. As at 31 December 2021, TOM Group owns 6.75% in MioTech on an issued basis.

5

For the year ended 31 December 2021, the Group recorded a 2.5% increase in revenue to HK$889 million with a gross profit margin of 42.2%. Loss before net finance costs and taxation were HK$37 million and loss attributable to shareholders narrowed 89.3% to HK$114 million.

Given the ongoing uncertainties on the impact of COVID-19 on the business environment, TOM Group will remain prudent in managing its operations and investments in the Greater China region and will continue to accelerate the execution of digital innovation and transformation for its business units.

FINANCIAL REVIEW

TOM Group reports its results in five business segments under two business streams, namely E-Commerce Group, Mobile Internet Group and Social Network Group of Technology Platform and Investments, and Publishing Group and Advertising Group of Media Business.

Consolidated Revenue

The Group continued to be impacted by the global economy uncertainties as a result of COVID-19 pandemic. Nevertheless, the Group recorded a consolidated revenue of HK$889 million, represented an increase of 2.5% compared to last year. The increase was primarily attributable to Publishing segments.

Segment Results

The segment profit/loss refers to profit/loss before finance costs and taxation, gain/ loss on disposal of subsidiaries, share of results of investments accounted for using the equity method, provision for impairment of goodwill, provision for impairment in investments accounted for using the equity method and provision for impairment in amounts due from associated companies.

The Group continues with its ongoing strategy to focus on optimising the high growth e-commerce/new retail business in Ule, a material associate of the Group in Mainland China providing e-commerce platform for rural areas in China. The segment results of the E-Commerce Group were largely related to the share of result of Ule. In last year, due to the underperformance of Ule and the ongoing discussion between Ule’s shareholders regarding the determination of Ule’s operating targets going forward and the future financing of Ule’s business, the Company had recognised provision for impairment losses of HK$874 million, HK$95 million and HK$46 million for Investment in Ule in the Group’s investment accounted for using the equity method, amounts due from associated companies and goodwill respectively. On 1 November 2021, Ule entered into a subscription agreement with China Post HK. Upon completion of the subscription transaction Ule will issue new shares to China Post HK to strengthen Ule’s capital base and scale up Ule’s operations. The subscription is subject to fulfilments of conditions and is not completed up to the date of this announcement. No impairment or reversal of impairment was made for Ule in this year.

6

Ule’s supply chain and logistic network were still suffering from the impact of COVID-19 pandemic in 2021. Nevertheless, with the expected stronger capital base and increased operation scale upon the completion of China Post HK’s share subscription, it is optimistic in long run on e-commence/new retail market in Mainland China.

The Mobile Internet Group reported gross revenue of HK$8 million. The segment profit of HK$4 million was recorded in 2021 comparing to the segment loss of 5 million in last year.

The Social Network Group, represented by Pixnet, remain to be the largest social and networking website in Taiwan. Gross revenue was reported at HK$43 million with a segment loss of HK$3 million.

The Publishing Group continues to be the market leader in Taiwan publishing industry. Notwithstanding the COVID-19 operating environment, the Publishing Group outperformed the market by delivering a gross revenue of HK$812 million and a segment profit of HK$77 million, representing an increase of 5.1% and 24.9% respectively comparing to last year. The Group will remain focused on operational efficiency of this business segment while accelerating the development of digital offerings and pursuing revenue stream diversification to tap into post pandemic growth opportunities.

The traditional advertising market in Mainland China was still affected by COVID-19 pandemic. The Advertising Group recorded a gross revenue of HK$23 million and a segment loss of HK$3 million in 2021.

Share of Results of Investments Accounted for Using the Equity Method

The share of results is mainly contributed by the Group’s share of result of Ule.

Loss before Net Finance Costs and Taxation

The Group’s loss before net finance costs and taxation in 2021 amounted to HK$37 million, narrowed by 96.5% from loss of HK$1,072 million in last year. Excluding the effect on one-off non-cash events such as provision for impairment of goodwill of approximately HK$46 million, provision for impairment in investments accounted for using the equity method of approximately HK$874 million and provision for impairment in amounts due from associated companies of approximately HK$95 million in 2020, the recurring loss before finance costs and taxation narrowed by 33.0% from HK$56 million last year.

Loss Attributable to Equity Holders of the Company

The Group’s loss attributable to equity holders of the Company for the year was HK$114 million, compared to HK$1,064 million in last year. The decrease in loss in this year was primarily attributable to the recognition of one-off non-cash events such as provision for impairment in investments accounted for using the equity method and provision for impairment in amounts due from associated companies in 2020.

7

Liquidity and Financial Resources

As at 31 December 2021, TOM Group had cash and bank balances, excluding pledged deposits, of approximately HK$493 million. A total of HK$3,857 million financing facilities were available, of which HK$3,388 million, or 87.8%, had been utilised as at 31 December 2021, to finance the Group’s investment, capital expenditures and for working capital purposes.

The principal of the total borrowings of TOM Group amounted to approximately HK$3,388 million as at 31 December 2021, of which HK$3,367 million and HK$21 million equivalent are denominated in Hong Kong dollar and New Taiwan dollar respectively. The borrowings included long-term bank loans of approximately HK$3,388 million (including portion repayable within one year). All bank loans bore floating interest rates. The gearing ratio (Total principal amount of bank borrowings/(Total principal amount of bank borrowings + Deficit/Equity)) of TOM Group was 142.5% as at 31 December 2021, compared to 138.6% as at 31 December 2020.

As at 31 December 2021, the Group had net current assets of approximately HK$226 million, compared to the balance of approximately HK$176 million as at 31 December 2020. The current ratio (Current assets/Current liabilities) of TOM Group was 1.35 as at 31 December 2021, compared to 1.25 as at 31 December 2020. The Group recorded net liabilities of approximately HK$1,011 million as at 31 December 2021, compared to net liabilities of HK$916 million as at 31 December 2020.

In 2021, net cash generated from operating activities after interest and taxation paid increased by 22.9% to HK$172 million. Net cash outflow used in investing activities was HK$181 million, mainly included capital expenditures of HK$125 million and investments in financial assets at fair value through other comprehensive income of HK$62 million. During the year, net cash inflow from financing activities amounted to HK$40 million, mainly from the drawdown of bank loans, net of repayment, of HK$99 million, partially offset by lease principal payment of HK$27 million, payment of loan arrangement fee of HK$24 million and dividends paid to non-controlling interests of subsidiaries of HK$7 million.

Charges on Group Assets

As at 31 December 2021, the Group had restricted cash amounting to HK$7 million, being bank deposits mainly pledged in favour of certain publishing distributors as retainer fee for potential sales return, and banks as security for credit card and advance receipt in Taiwan.

Contingent Liabilities

As at 31 December 2021, the Group had no significant contingent liabilities.

Subsequent Events

There is no subsequent event after the reporting period which has material impact to the consolidated financial statements of the Group.

8

Foreign Exchange Exposure

The Group’s operations principally locate in Mainland China and Taiwan, with transactions and related working capital denominated in Renminbi and New Taiwan dollar respectively. In general, it is the Group’s policy for each operating entity to borrow in their local currencies, where necessary, to minimise currency risk. Overall, the Group is not exposed to significant foreign exchange risk; however, the Group will monitor this risk on an ongoing basis.

Employee Information

As at 31 December 2021, TOM Group had approximately 1,200 full-time employees (excluding approximately 400 full-time employees of Ule, an associated company of TOM). Employee costs, excluding Directors’ emoluments, amounting to HK$343 million for the year. All of the TOM Group companies are equal opportunity employers, with the selection and promotion of individuals being based on suitability for the position offered. The salary and benefit levels of the Group’s employees are kept at a competitive level and employees are rewarded on a performance related basis within the general framework of TOM Group’s salary and bonus system, which is reviewed annually. A wide range of benefits including medical coverage and provident funds are also provided to employees. In addition, training and development programmes are provided on an ongoing basis throughout TOM Group. Social, sporting and recreational activities were arranged during the year for the employees on a Group-wide basis. Further information in relation to our employment and labour practices is set out in the standalone Sustainability Report to be published in March 2022.

Disclaimer: Non-GAAP measures

Certain non-GAAP (generally accepted accounting principles) measures, such as profit/(loss) before net finance costs and taxation including share of results of investments accounted for using the equity method and excluding provision for impairment of goodwill, provision for impairment in amounts due from associated companies and provision for impairment in investments accounted for using the equity method, and segment profit/(loss) are used for assessing the Group’s performance. These non-GAAP measures are not expressly permitted measures under GAAP in Hong Kong and may not be comparable to similarly titled measures for other companies. Accordingly, such non-GAAP measures should not be considered as an alternative to operating income as an indicator of the operating performance of the Group or as an alternative to cash flows from operating activities as a measure of liquidity. The use of non-GAAP measures is provided solely to enhance the overall understanding of the Group’s current financial performance. Additionally, since the Group has historically reported certain non-GAAP results to investors, it is considered the inclusion of non-GAAP measures provides consistency in the Group’s financial reporting.

9

AUDITED CONSOLIDATED RESULTS CONSOLIDATED INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2021

Note
Revenue
2
Cost of sales
Selling and marketing expenses
Administrative expenses
Other operating expenses, net
5
Other gains, net
Provision for impairment of goodwill
3
Provision for impairment in amounts due from
associated companies
3
Share of profits less losses of investments
accounted for using the equity method
Provision for impairment in investments accounted
for using the equity method
3
4
Loss before net finance costs and taxation
6
Finance income
Finance costs
Finance costs, net
7
Loss before taxation
Taxation
8
Loss for the year
Attributable to:
– Non-controlling interests
– Equity holders of the Company
Loss per share attributable to equity holders of
the Company during the year
Basic and diluted
10
2021
HK$’000
889,370
(514,208)
(139,119)
(73,999)
(146,226)
9,749
25,567


25,567
(62,969)

(62,969)
(37,402)
3,432
(58,599)
(55,167)
(92,569)
(14,869)
(107,438)
6,668
(114,106)
HK(2.88) cents
2020
HK$’000
867,970
(508,633)
(142,547)
(67,707)
(143,555)
16,720
22,248
(46,333)
(95,080)
(119,165)
(78,072)
(874,444)
(952,516)
(1,071,681)
5,749
(81,027)
(75,278)
(1,146,959)
(11,196)
(1,158,155)
(94,222)
(1,063,933)
HK(26.88) cents

10

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2021

Loss for the year
Other comprehensive income for the year,
net of tax
– Items that will not be reclassified
subsequently to income statement:
Remeasurement of defined benefit plans
Revaluation surplus of financial assets at fair
value through other comprehensive income
Share of revaluation (deficit)/surplus through
other comprehensive income from an
associated company
– Item that may be subsequently reclassified
to income statement:
Exchange translation differences
Total comprehensive expense for the year
Total comprehensive (expense)/income for the
year attributable to:
– Non-controlling interests
– Equity holders of the Company
2021
HK$’000
(107,438)
5,459
10,373
(267)
15,565
(2,908)
12,657
(94,781)
10,938
(105,719)
2020
HK$’000
(1,158,155)
842
39,892
1,221
41,955
26,030
67,985
(1,090,170)
(82,335)
(1,007,835)

11

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2021

Note
ASSETS AND LIABILITIES
Non-current assets
Fixed assets
Right-of-use assets
Investment properties
Goodwill
Other intangible assets
Investments accounted for using
the equity method
4
Financial assets at fair value through
other comprehensive income
Deferred tax assets
Pension assets
Other non-current assets
Current assets
Inventories
Trade and other receivables
11
Restricted cash
Cash and cash equivalents
Current liabilities
Trade and other payables
12
Taxation payable
Long-term bank loans – current portion
Short-term bank loans
Lease liabilities – current portion
Net current assets
Total assets less current liabilities
2021
HK$’000
28,626
27,729
23,302
528,380
142,157
158,934
1,090,603
49,931
9,680
103,561
2,162,903
98,149
266,426
6,813
493,485
864,873
568,521
28,438
21,038

20,708
638,705
226,168
2,389,071
2020
HK$’000
36,486
32,760
22,800
528,211
140,862
230,470
1,017,454
48,935
4,233
95,187
2,157,398
97,207
311,383
6,691
452,915
868,196
575,604
24,168
33,060
34,438
25,395
692,665
175,531
2,332,929

12

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2021

Non-current liabilities
Deferred tax liabilities
Long-term bank loans – non-current portion
Lease liabilities – non-current portion
Pension obligations
Net liabilities
EQUITY
Equity attributable to the Company’s
equity holders
Share capital
Deficits
Own shares held
Non-controlling interests
Total deficit
2021
HK$’000
11,626
3,366,768
7,482
13,761
3,399,637
(1,010,566)
395,852
(1,695,141)
(6,244)
(1,305,533)
294,967
(1,010,566)
2020
HK$’000
12,744
3,212,651
10,020
13,675
3,249,090
(916,161)
395,852
(1,589,291)
(6,244)
(1,199,683)
283,522
(916,161)

13

Total deficit HK$’000 (916,161) (107,438) 5,459 10,373 (267) (2,908) (94,781) (6,749) 7,125 376 (1,010,566)
Non- controlling interests HK$’000 283,522 6,668 (99) 2,562 (27) 1,834 10,938 (6,749) 7,256 507 294,967
Total shareholders’ deficits HK$’000 (1,199,683) (114,106) 5,558 7,811 (240) (4,742) (105,719) (131) (131) (1,305,533)
Accumulated losses HK$’000 (6,664,316) (114,106) 5,558 (108,548) 5,486 (631) 4,855 (6,768,009)
Other reserve HK$’000 6,096 6,096
Exchange reserve HK$’000 696,856 (4,742) (4,742) 692,114
Attributable to equity holders of the Company Fair value Capital
through other
Properties
redemption
General
comprehensive
revaluation
reserve
reserve
income reserve
reserve
HK$’000
HK$’000
HK$’000
HK$’000
776
174,686
512,608
14,625








7,811


(240)





7,571







(5,486)



631

(5,486)
631
776
169,200
520,810
14,625
Capital reserve HK$’000 (75,079) (131) (131) (75,210)
Share premium HK$’000 3,744,457 3,744,457
Own shares held HK$’000 (6,244) (6,244)
Share capital HK$’000 395,852 395,852
Balance at 1 January 2021 Comprehensive income: Loss for the year Other comprehensive income: Remeasurement of defined benefit plans Revaluation surplus of financial assets at fair value through other comprehensive income Share of revaluation deficit through other comprehensive income from an associated company Exchange translation differences Total comprehensive income/(expense) for the year ended 31 December 2021 Transactions with equity holders: Dividends distribution to non-controlling interests Disposal of subsidiaries Transfer to general reserve Transfer to accumulated losses upon disposal of a financial asset at fair value through other comprehensive income Transactions with equity holders Balance at 31 December 2021
Total equity/ (deficit) HK$’000 176,884 (1,158,155) 842 39,892 1,221 26,030 (1,090,170) (6,322) 3,447 (2,875) (916,161)
Non- controlling interests HK$’000 368,732 (94,222) (131) 766 122 11,130 (82,335) (6,322) 3,447 (2,875) 283,522
Total shareholders’ deficits HK$’000 (191,848) (1,063,933) 973 39,126 1,099 14,900 (1,007,835) (1,199,683)
Accumulated losses HK$’000 (5,605,709) (1,063,933) 973 (1,062,960) (3,814) 8,167 4,353 (6,664,316)
Other reserve HK$’000 6,096 6,096
Exchange reserve HK$’000 681,956 14,900 14,900 696,856
Attributable to equity holders of the Company Fair value Capital
through other
Properties
redemption
General
comprehensive
revaluation
reserve
reserve
income reserve
reserve
HK$’000
HK$’000
HK$’000
HK$’000
776
170,872
480,550
14,625








39,126


1,099





40,225







3,814



(8,167)

3,814
(8,167)
776
174,686
512,608
14,625
Capital reserve HK$’000 (75,079) (75,079)
Share premium HK$’000 3,744,457 3,744,457
Own shares held HK$’000 (6,244) (6,244)
Share capital HK$’000 395,852 395,852
Balance at 1 January 2020 Comprehensive income: Loss for the year Other comprehensive income: Remeasurement of defined benefit plans Revaluation surplus of financial assets at fair value through other comprehensive income Share of revaluation surplus through other comprehensive income from an associated company Exchange translation differences Total comprehensive (expense)/income for the year ended 31 December 2020 Transactions with equity holders: Dividends distribution to non-controlling interests Disposal of a subsidiary Transfer to general reserve Transfer to accumulated losses upon disposal of a financial asset at fair value through other comprehensive income Transactions with equity holders Balance at 31 December 2020

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

1 Basis of preparation and accounting policies

This financial information is extracted from the Group’s audited consolidated financial statements, which have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (“HKFRS”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and the disclosure requirements of Appendix 16 of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”). The consolidated financial statements have been prepared under the historical cost convention except that financial assets at fair value through other comprehensive income (“FVOCI”), defined benefit plan assets, investment properties and investments accounted for using the equity method, of which the retained interests are remeasured to the fair value at the date when the Group lost control in the subsidiaries which became investments accounted for using the equity method of the Group.

The preparation of consolidated financial statements in conformity with HKFRS requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies.

In preparing these consolidated financial statements, the Group has taken into account all information that could reasonably be expected to be available and has ascertained that the Group has obtained adequate financial resources to support the Group to continue in operational existence for the foreseeable future. As at 31 December 2021, the Group had net liabilities of HK$1,011 million. The Group also has undrawn banking facilities guaranteed by one of its substantial shareholders. Given the availability of these undrawn banking facilities, the Group considers it will have adequate financial resources to enable it to operate and meet its liabilities and commitments as and when they fall due within the next 12 months from the end of the reporting period. Accordingly, the Group has prepared these consolidated financial statements on a going concern basis.

In the current year, the Group has adopted all the amendments to standards and interpretation issued by the HKICPA that are relevant to the Group’s operations and mandatory for annual periods beginning 1 January 2021.

The adoption of these amendments to standards and interpretation does not have a material impact on the Group’s accounting policies.

16

2 Turnover, revenue and segment information

The Group has five reportable operating segments:

  • E-Commerce Group – provision of services to users using the mobile and Internet-based marketplace and provision of technical services for e-commerce/new retail operations.

  • Mobile Internet Group – provision of mobile Internet services, online advertising and commercial enterprise solutions.

  • Social Network Group – provision of services of online community and social networking websites and related online advertising.

  • Publishing Group – magazine and book publishing and circulation, sales of advertising and other related products.

  • Advertising Group – advertising sales of outdoor media assets and provision of outdoor media services; provision of media sales, event production and marketing services.

Sales between segments are carried out at arm’s length.

17

2 Turnover, revenue and segment information (Continued)

The segment results for the year ended 31 December 2021 are as follows:

Gross segment revenue
Inter-segment revenue
Net revenue from external customers
Timing of revenue recognition:
At a point in time
Over time
Segment profit/(loss) before amortisation
and depreciation
Amortisation and depreciation
Segment profit/(loss)
Other material items:
Gain on disposal of subsidiaries
Share of profits less losses of investments
accounted for using the equity method
Finance costs:
Finance income (note a)
Finance expenses
Segment profit/(loss) before taxation
Unallocated corporate expenses
Loss before taxation
Expenditure for operating segment
non-current assets
Unallocated expenditure for non-current
assets
Total expenditure for non-current assets
Year ended 31 December 2021 Year ended 31 December 2021 Year ended 31 December 2021 Year ended 31 December 2021 Year ended 31 December 2021
Technology Platform and Investments
E-Commerce
Group
Mobile
Internet
Group
Social
Network
Group
Sub-total
HK$’000
HK$’000
HK$’000
HK$’000
4,543
8,405
42,716
55,664


(852)
(852)
4,543
8,405
41,864
54,812
47
2,769
41,864
44,680
4,496
5,636

10,132
4,543
8,405
41,864
54,812
5,503
4,863
2,056
12,422
(3)
(1,099)
(5,098)
(6,200)
5,500
3,764
(3,042)
6,222




(68,050)
536

(67,514)
(68,050)
536

(67,514)
17
2,337
10
2,364

(20)
(30)
(50)
17
2,317
(20)
2,314
(62,533)
6,617
(3,062)
(58,978)

233
826
1,059
Media Business Sub-total
HK$’000
834,764
(206)
834,558
755,890
78,668
834,558
222,529
(148,118)
74,411
3,336
4,545
7,881
3,007
(1,077)
1,930
84,222
124,687
Total
HK$’000
890,428
(1,058)
E-Commerce
Group
HK$’000
4,543

4,543
47
4,496
4,543
5,503
(3)
5,500

(68,050)
(68,050)
17

17
(62,533)
Mobile
Internet
Group
HK$’000
8,405

8,405
2,769
5,636
8,405
4,863
(1,099)
3,764

536
536
2,337
(20)
2,317
6,617
233
Social
Network
Group
HK$’000
42,716
(852)
41,864
41,864

41,864
2,056
(5,098)
(3,042)



10
(30)
(20)
(3,062)
826
Publishing
Group
HK$’000
811,614

811,614
752,979
58,635
811,614
225,037
(147,573)
77,464

4,545
4,545
2,359
(1,057)
1,302
83,311
123,961
Advertising
Group
HK$’000
23,150
(206)
22,944
2,911
20,033
22,944
(2,508)
(545)
(3,053)
3,336

3,336
648
(20)
628
911
726
889,370
800,570
88,800
889,370
234,951
(154,318)
80,633
3,336
(62,969)
(59,633)
5,371
(1,127)
4,244
25,244
(117,813)
(92,569)
125,746
15,736
141,482

Note (a):

Inter-segment interest income amounted to HK$1,941,000 was included in the finance income.

18

2 Turnover, revenue and segment information (Continued)

The segment assets and liabilities at 31 December 2021 are as follows:

Segment assets
Investments accounted for using
the equity method
Unallocated assets
Total assets
Segment liabilities
Unallocated liabilities:
Corporate liabilities
Current taxation
Deferred taxation
Borrowings
Total liabilities
As at 31 December 2021 As at 31 December 2021
Technology Platform and Investments
E-Commerce
Group
Mobile
Internet
Group
Social
Network
Group
Sub-total
HK$’000
HK$’000
HK$’000
HK$’000
253,894
916,644
35,320
1,205,858
148,655
3,787

152,442
22,271
30,442
13,018
65,731
Media Business
Publishing
Group
Advertising
Group
Sub-total
HK$’000
HK$’000
HK$’000
1,393,177
89,311
1,482,488
6,492

6,492
442,718
14,805
457,523
Total
HK$’000
2,688,346
158,934
180,496
3,027,776
523,254
87,218
28,438
11,626
3,387,806
4,038,342

19

2 Turnover, revenue and segment information (Continued)

The segment results for the year ended 31 December 2020 are as follows:

Gross segment revenue
Inter-segment revenue
Net revenue from external customers
Timing of revenue recognition:
At a point in time
Over time
Segment profit/(loss) before amortisation
and depreciation
Amortisation and depreciation
Segment profit/(loss)
Other material items:
Gain on disposal of a subsidiary
Provision for impairment of goodwill
Provision for impairment in amounts due
from associated companies
Share of profits less losses of investments
accounted for using the equity method
Provision for impairment in investments
accounted for using the equity method
Finance costs:
Finance income (note a)
Finance expenses
Segment profit/(loss) before taxation
Unallocated corporate expenses
Loss before taxation
Expenditure for operating segment
non-current assets
Unallocated expenditure for non-current
assets
Total expenditure for non-current assets
Year ended 31 December 2020 Year ended 31 December 2020 Year ended 31 December 2020 Year ended 31 December 2020 Year ended 31 December 2020
Technology Platform and Investments
E-Commerce
Group
Mobile
Internet
Group
Social
Network
Group
Sub-total
HK$’000
HK$’000
HK$’000
HK$’000
5,650
9,423
48,443
63,516


(1,038)
(1,038)
5,650
9,423
47,405
62,478
61
3,517
47,405
50,983
5,589
5,906

11,495
5,650
9,423
47,405
62,478
18,268
(2,709)
3,437
18,996
(3)
(2,036)
(5,436)
(7,475)
18,265
(4,745)
(1,999)
11,521




(46,333)


(46,333)
(17,638)
(75,804)

(93,442)
(81,474)
158

(81,316)
(874,444)


(874,444)
(1,019,889)
(75,646)

(1,095,535)
6
2,017
17
2,040

(66)
(72)
(138)
6
1,951
(55)
1,902
(1,001,618)
(78,440)
(2,054)
(1,082,112)

1,936
2,791
4,727
Media Business Sub-total
HK$’000
806,015
(523)
805,492
710,231
95,261
805,492
207,655
(147,519)
60,136
2,372


3,244

5,616
3,487
(2,042)
1,445
67,197
142,507
Total
HK$’000
869,531
(1,561)
E-Commerce
Group
HK$’000
5,650

5,650
61
5,589
5,650
18,268
(3)
18,265

(46,333)
(17,638)
(81,474)
(874,444)
(1,019,889)
6

6
(1,001,618)
Mobile
Internet
Group
HK$’000
9,423

9,423
3,517
5,906
9,423
(2,709)
(2,036)
(4,745)


(75,804)
158

(75,646)
2,017
(66)
1,951
(78,440)
1,936
Social
Network
Group
HK$’000
48,443
(1,038)
47,405
47,405

47,405
3,437
(5,436)
(1,999)






17
(72)
(55)
(2,054)
2,791
Publishing
Group
HK$’000
772,092
(1)
772,091
706,685
65,406
772,091
208,310
(146,284)
62,026



3,244

3,244
2,922
(1,985)
937
66,207
142,507
Advertising
Group
HK$’000
33,923
(522)
33,401
3,546
29,855
33,401
(655)
(1,235)
(1,890)
2,372




2,372
565
(57)
508
990
867,970
761,214
106,756
867,970
226,651
(154,994)
71,657
2,372
(46,333)
(93,442)
(78,072)
(874,444)
(1,089,919)
5,527
(2,180)
3,347
(1,014,915)
(132,044)
(1,146,959)
147,234
140
147,374

Note (a):

Inter-segment interest income amounted to HK$2,559,000 was included in the finance income.

20

2 Turnover, revenue and segment information (Continued)

The segment assets and liabilities at 31 December 2020 are as follows:

Segment assets
Investments accounted for using
the equity method
Unallocated assets
Total assets
Segment liabilities
Unallocated liabilities:
Corporate liabilities
Current taxation
Deferred taxation
Borrowings
Total liabilities
As at 31 December 2020 As at 31 December 2020
Technology Platform and Investments
E-Commerce
Group
Mobile
Internet
Group
Social
Network
Group
Sub-total
HK$’000
HK$’000
HK$’000
HK$’000
259,828
832,811
41,324
1,133,963
220,414
4,876

225,290
22,958
40,265
16,323
79,546
Media Business
Publishing
Group
Advertising
Group
Sub-total
HK$’000
HK$’000
HK$’000
1,364,137
115,081
1,479,218
5,180

5,180
426,646
43,844
470,490
Total
HK$’000
2,613,181
230,470
181,943
3,025,594
550,036
74,658
24,168
12,744
3,280,149
3,941,755

The unallocated assets represent the corporate assets. The unallocated liabilities represent the corporate liabilities in addition to operating segment taxation payable, deferred tax liabilities and borrowings which are managed on a central basis.

21

3 Provision for impairment of investments accounted for using the equity method, goodwill and amounts due from associated companies

2021 2020
HK$’000 HK$’000
Provision for impairment in respect of:
Investments accounted for using the equity method 874,444
Goodwill 46,333
Amounts due from associated companies 95,080

Note:

In 2020, given the underperformance of Ule Holdings Limited (“Ule Holdings”) and its subsidiaries (“Ule Holdings Group”), the material associated companies of the Group, the shareholders of Ule Holdings Group had evaluated different options for the strategic development of Ule Holdings Group, impairment assessments on the carrying value of investments accounted for using the equity method and goodwill attributable to the E-Commerce Group were performed and the Group considered there had been significant increase in credit risk for amounts due from Ule Holdings Group. As a result, provisions for impairment of investments accounted for using the equity method amounting to HK$874,444,000, goodwill related to E-Commerce Group amounting to HK$46,333,000 and amounts due from associated companies amounting to HK$95,080,000 were recognised respectively in the year ended 31 December 2020.

4 Investments accounted for using the equity method

The amounts recognised in the consolidated statement of financial position are as follows:

2021 2020
HK$’000 HK$’000
Associated companies, as at 31 December 158,934 230,470

The share of net losses and provision for impairment recognised in the consolidated income statement are as follows:

Associated companies, for the year ended 31 December
Provision for impairment in investments accounted for using
the equity method (note)
2021
HK$’000
(62,969)

(62,969)
2020
HK$’000
(78,072
(874,444
(952,516

Note:

As at 31 December 2020, in light of the performance and the potential options for strategic development of Ule Holdings Group, certain assumptions underlying the accounting estimate on the Ule Holdings Group’s recoverable amount had been changed since the last impairment test and management had applied an expected cash flow approach which reflects the weighted average of the possible impacts. The assessment took into account of the existing resources of Ule Holdings Group and excluded uncommitted financing arrangement as at 31 December 2020.

22

5 Other operating expenses, net

Other operating expenses, net
Staff costs
Travel and entertainment
Provision for inventories
Provision for impairment of trade receivables, net
Depreciation of fixed assets
Depreciation of right-of-use assets
Amortisation of other intangible assets
Government subsidies related to COVID-19
Other expenses
2021
HK$’000
94,043
1,435
18,769
128
10,127
22,314
3
(4,802)
4,209
146,226
2020
HK$’000
91,632
1,293
24,457
3,352
12,018
24,704
3
(16,200)
2,296
143,555

6 Loss before net finance costs and taxation

Loss before net finance costs and taxation is stated after charging/crediting the following:

Charging:
Depreciation of fixed assets
Depreciation of right-of-use assets
Amortisation of other intangible assets
Provision for impairment of goodwill (note 3)
Provision for impairment in amounts due from
associated companies (note 3)
Provision for impairment in investments accounted for using
the equity method (notes 3 and 4)
Fair value loss on revaluation of investment properties
Crediting:
Dividend income from financial assets at FVOCI
Gain on disposal of subsidiaries (note a)
Gain on disposal of a subsidiary (note b)
Gain on disposal of fixed assets
Exchange gain, net
2021
HK$’000
15,509
26,990
117,434



73
916
3,336

96
5,474
2020
HK$’000
17,091
29,281
114,945
46,333
95,080
874,444
1,222

2,372
216
12,909

The above expense items by nature were included in cost of sales, selling and marketing expenses, administrative expenses, other operating expenses, net and other gains, net in the consolidated income statement.

23

6 Loss before net finance costs and taxation (Continued)

Notes:

  • (a) In April and June 2021, a subsidiary of the Advertising Group entered into an agreement and a supplemental agreement to dispose its entire interests in subsidiaries engaging in outdoor media business, at a total consideration of RMB110,000 (approximately HK$133,000). Upon completion of the disposal of equity interests in the subsidiaries, a gain on disposal of approximately HK$3,687,000 was recognised in the consolidated income statement for the year ended 31 December 2021.

In August 2021, a subsidiary of the Advertising Group entered into an agreement to dispose its entire interests in a subsidiary engaging in outdoor media business, at a total consideration of RMB200,000 (approximately HK$240,000). Upon completion of the disposal of equity interests in the subsidiary, a gain on disposal of approximately HK$1,354,000 was recognised in the consolidated income statement for the year ended 31 December 2021.

In December 2021, a subsidiary of the Advertising Group was disposed and a loss on disposal of approximately HK$1,705,000 was recognised in the consolidated income statement for the year ended 31 December 2021.

  • (b) In December 2019, a subsidiary of the Advertising Group entered into an agreement to dispose its entire interests in a subsidiary engaging in outdoor media business, at a total consideration of RMB200,000 (approximately HK$222,000). The disposal of equity interest in the subsidiary was completed in February 2020. Accordingly, a gain on disposal of approximately HK$2,372,000 was recognised in the consolidated income statement for the year ended 31 December 2020.

7 Finance costs, net

Interest and borrowing costs on bank loans
Interest costs on lease liabilities
Bank interest income
2021
HK$’000
58,116
483
(3,432)
55,167
2020
HK$’000
80,117
910
(5,749)
75,278

Note:

No interest has been capitalised during the year (2020: Same).

24

8 Taxation

Hong Kong profits tax has been provided for at the rate of 16.5% (2020: 16.5%) on the estimated assessable profits for the year. Taxation on overseas profits has been calculated on the estimated assessable profits for the year at the rates of taxation prevailing in the countries in which the Group operates.

The amount of taxation charged to the consolidated income statement represents:

Overseas taxation
Under-provision in prior years
Deferred taxation
Taxation charge
2021
HK$’000
15,407
972
(1,510)
14,869
2020
HK$’000
11,081
1,226
(1,111)
11,196

9 Dividends

No dividends had been paid or declared by the Company during the year (2020: Nil).

10 Loss per share

(a) Basic

The calculation of basic loss per share is based on consolidated loss attributable to equity holders of the Company of HK$114,106,000 (2020: HK$1,063,933,000) and the weighted average of 3,958,510,558 (2020: 3,958,510,558) ordinary shares in issue during the year.

(b) Diluted

Diluted loss per share is equal to the basic loss per share for the year ended 31 December 2021 (2020: Same).

25

11 Trade and other receivables

Trade and other receivables
Trade receivables
Prepayments, deposits and other receivables
2021
HK$’000
223,044
43,382
266,426
2020
HK$’000
227,867
83,516
311,383

The Group has established credit policies for customers in each of its businesses. The average credit period granted for trade receivables ranges from 30 to 180 days. The Group’s turnover is determined in accordance with terms specified in the contracts governing the relevant transactions. The carrying values of trade and other receivables approximate their fair values.

As at 31 December 2021 and 2020, the ageing analyses of the Group’s trade receivables, based on terms specified in the contracts governing the relevant transactions, were as follows:

Current
31 – 60 days
61 – 90 days
Over 90 days
Less: Provision for impairment
2021
HK$’000
109,107
51,855
29,698
64,991
255,651
(32,607)
223,044
2020
HK$’000
99,761
66,118
28,287
79,858
274,024
(46,157)
227,867

26

12 Trade and other payables

Trade and other payables
Trade payables
Other payables and accruals
Contract liabilities
2021
HK$’000
131,703
318,679
118,139
568,521
2020
HK$’000
139,728
325,775
110,101
575,604

The carrying values of trade and other payables approximate their fair values.

As at 31 December 2021 and 2020, the ageing analyses of the Group’s trade payables, based on terms specified in the contracts governing the relevant transactions, were as follows:

Current
31 – 60 days
61 – 90 days
Over 90 days
2021
HK$’000
64,051
14,822
5,764
47,066
131,703
2020
HK$’000
60,714
9,051
9,256
60,707
139,728

27

REVIEW OF FINANCIAL STATEMENTS

The Audit Committee of the Company has reviewed the consolidated financial statements of the Group for the year ended 31 December 2021. The figures in respect of the preliminary announcement of the Group’s results for the year ended 31 December 2021 have been agreed by the Group’s auditor, PricewaterhouseCoopers, to the amounts set out in the Group’s audited consolidated financial statements for the year. The work performed by PricewaterhouseCoopers in this respect did not constitute an assurance engagement in accordance with Hong Kong Standards on Auditing, Hong Kong Standards on Review Engagements or Hong Kong Standards on Assurance Engagements issued by the Hong Kong Institute of Certified Public Accountants and consequently no assurance has been expressed by PricewaterhouseCoopers on the preliminary announcement.

CORPORATE GOVERNANCE CODE

The Company has complied with all the code provisions of the Corporate Governance Code throughout the year ended 31 December 2021, save and except Code Provision B.3 which is with respect to the nomination committee.

The Company has considered the merits of establishing a nomination committee but is of the view that it is in the best interests of the Company that the Board collectively reviews, deliberates on and approves the structure, size and composition of the Board and the appointment of any new Director, through which decisions are efficiently formulated based on a balance of skill set, experience, expertise and diversity of perspectives.

Notwithstanding the aforementioned, a nomination committee of the Company, comprising a majority of Independent Non-executive Directors and chaired by an Independent Non-executive Director was established on 1 April 2021, which is in full compliance with the code provisions.

MODEL CODE FOR SECURITIES TRANSACTIONS BY DIRECTORS

The Company has adopted the Model Code as the Group’s code of conduct regarding Directors’ securities transactions. In response to specific enquiry made with the Directors, all Directors confirmed that they have complied with the required standard as set out in the Model Code regarding their securities transactions throughout their tenure during the year ended 31 December 2021.

PURCHASE, SALE OR REDEMPTION OF SECURITIES

During the year ended 31 December 2021, neither the Company nor any of its subsidiaries has purchased or sold any of the Company’s listed shares. In addition, the Company has not redeemed any of its listed shares during the year.

28

CLOSURE OF REGISTER OF MEMBERS

The register of members of the Company will be closed from Thursday, 5 May 2022 to Tuesday, 10 May 2022, both days inclusive, during which period no transfer of shares will be effected, to determine shareholders’ entitlement to attend and vote at the 2022 Annual General Meeting (or at any adjournment or postponement thereof). All transfers, accompanied by the relevant share certificates, must be lodged with the Company’s Hong Kong Share Registrar (Computershare Hong Kong Investor Services Limited at Rooms 1712-1716, 17th Floor, Hopewell Centre, 183 Queen’s Road East, Wanchai, Hong Kong) for registration no later than 4:30 pm on Wednesday, 4 May 2022.

ANNUAL GENERAL MEETING

The Annual General Meeting of the Company will be held on Tuesday, 10 May 2022. Notice of the 2022 Annual General Meeting will be published and issued to shareholders in due course.

PAST PERFORMANCE AND FORWARD-LOOKING STATEMENTS

The performance and the results of operations of the Group contained in this announcement are historical in nature, and past performance is no guarantee of the future results of the Group. Any forward-looking statements and opinions contained in this announcement are based on current plans, estimates and projections, and therefore involve risks and uncertainties. Actual results may differ materially from expectations discussed in such forward-looking statements and opinions. The Group, the Directors, employees and agents of the Group assume (a) no obligation to correct or update the forward-looking statements or opinions contained in this announcement; and (b) no liability in the event that any of the forward-looking statements or opinions do not materialise or turn out to be incorrect.

29

  • DEFINITIONS “Associates” has the meaning ascribed to it in the Listing Rules “B2B” means business-to-business “B2C” means business-to-consumer “Board” means the board of Directors “China Post” means China Post Group Corporation Limited, a state-owned enterprise of the People’s Republic of China, and its subsidiaries

  • “China Post HK” Telpo Philatelic Company Limited, a company incorporated under the laws of Hong Kong and a subsidiary of China Post

  • “CKH” means Cheung Kong (Holdings) Limited, a company incorporated in Hong Kong with limited liability, whose listing status on the Stock Exchange was replaced by CKHH on 18 March 2015

  • “CKHH” means CK Hutchison Holdings Limited, an exempted company incorporated in the Cayman Islands with limited liability, the shares of which are listed on the Main Board of the Stock Exchange on 18 March 2015 (Stock Code: 0001)

  • “Company” or “TOM” means TOM Group Limited, an exempted company incorporated in the Cayman Islands with limited liability, the shares of which are listed on the Main Board of the Stock Exchange (Stock Code: 2383)

  • “Corporate Governance Code” means the Corporate Governance Code sets out in Appendix 14 to the Listing Rules

  • “COVID-19” means the infectious disease caused by a newly discovered coronavirus

  • “Director(s)” means the director(s) of the Company

  • “ESG” means environmental, social and governance

  • “GMV” means Gross Merchandise Value, the total value of all orders handled or processed through Ule Group’s platform which includes multiple websites, mobile applications and PC applications, regardless of whether the orders are consummated, goods and services returned or not

  • “Group” or “TOM Group” means the Company and its subsidiaries

30

“Hong Kong” means the Hong Kong Special Administrative Region of the People’s Republic of China

  • “HWL” means Hutchison Whampoa Limited, a company incorporated in Hong Kong with limited liability, whose shares ceased to be listed on the Stock Exchange on 3 June 2015

  • “Listing Rules” means the Rules Governing the Listing of Securities on the Stock Exchange

  • “Main Board” means the main board of the Stock Exchange

  • “Mainland China” means for the purpose of the segment differentiation of this announcement, the People’s Republic of China, excluding coverage of Hong Kong, Macau Special Administrative Region and Taiwan region

  • “Media Business” means two reportable operating segments of Publishing Group and Advertising Group

  • “MioTech” means Mioying Holdings Inc., a company incorporated in the Cayman Islands with limited liability

  • “Model Code” means Model Code for Securities Transactions by Directors of Listed Issuers contained in Appendix 10 to the Listing Rules

  • “SFO” means the Securities and Futures Ordinance, Chapter 571 of the Laws of Hong Kong

  • “Stock Exchange” means The Stock Exchange of Hong Kong Limited

  • “Technology Platform and means three reportable operating segments of Investments” E-Commerce Group, Social Network Group and Mobile Internet Group; and investments in Fintech and Advanced Data Analytics sectors

  • “Ule” or “Ule Group” means Ule Holdings Limited or Ule Holdings Limited and its subsidiaries, a material associate of the Company which undertakes an e-commerce/new retail business in Mainland China and from time to time raises funds for its growing business

  • “WeLab” means WeLab Holdings Limited, a BVI business company incorporated in the British Virgin Islands with limited liability

To the extent that there are any inconsistencies between the English version and the Chinese version of this announcement, the English version shall prevail.

31

As at the date hereof, the directors of the Company are:

Executive Director:

Non-executive Directors:

Mr. Yeung Kwok Mung Mr. Frank Sixt (Chairman) Ms. Debbie Chang Mrs. Angelina Lee

Independent Non-executive Directors: Mr. James Sha Dr. Alex Fong Mr. Chan Tze Leung

Alternate Director: Mr. Dominic Lai (Alternate to Mr. Frank Sixt)

32